Latest Communications of International Proceedings articles

This study explores the impact of non-financial reporting on capital market responses in Poland, addressing the growing demand for greater transparency in corporate disclosures. Although non-financial reporting has become more widespread, especially in the context of sustainable development and stakeholder expectations, its practical relevance for…

The aim of this paper is to examine the reporting of the contribution of Romania major energy companies listed on the Bucharest Stock Exchange to the European Union (EU) Taxonomy for Sustainable Activities. The EU Taxonomy, set out in Regulation 2020/852, is the EU framework…

The aim of this article is to review digital tools implemented in the area of tax settlements and tax reporting that have an impact on the accounting information system of enterprises in Poland, as well as to identify the challenges and benefits that digitisation in…

In his practical experience, the Author has often encountered the issue of provisions. During business consultations, the Author often encountered cases in which provisions are not created. There are many reasons for this situation – from lack of knowledge about the need to estimate them,…

This study is a continuation of the earlier research of the author in respect of key audit matters (further also referred to as “Key Audit Matters” or “KAM”) reported by auditors of selected listed companies in Poland (WIG 20), Germany (DAX30) and France (CAC 40)…

The primary objective of this study is to investigate the impact of culture (as measured by Hofstede) on disclosures in financial statements prepared under International Financial Reporting Standards (IFRS) by firms from different countries. The sample will comprise 2021-2023 consolidated financial statements of listed companies…

The purpose of this article is to present an innovative model for direct customer profiling AAET (Ask, Answer, Earn, Transform), based on the principle of direct and transparent exchange of value, i.e. marketing information for micropayments. In contrast to the currently dominant indirect model, associated…

The explosive growth of generative artificial intelligence (Gen AI) is reshaping social‑media workflows, yet its concrete contribution to professional content practice remains underexplored. To address this gap, we conducted semi‑structured online interviews in February 2025 with 14 social‑media specialists from event management, IT, marketing, graphic design, and…

The article addresses the topic of the mediatization of politics in Poland and the growing role of social media in politicians' communication strategies. This study focuses on the analysis of the role of mediatization in Polish political life, with particular emphasis on the importance of…

Consumer trust remains a critical factor in the growth of the organic food market, especially in the emerging markets where cynicism still prevails regarding products’ certification, authenticity, and traceability. This study, focussing on Morocco, explores how product certification, supply-chain transparency, and digital innovation can be…